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Publications

Dr. Raffaele PETRUZZI, LL.M.

Publications

I. Books

  1. Lang,M., Cottani, G., Petruzzi, R., Storck, A. (Eds.), Fundamentals of Transfer Pricing: A Practical Guide (Vienna: Wolters Kluwer, 2019).

  2. Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing Developments Around the World 2018 (Amsterdam: Wolters Kluwer, 2018).

  3. Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing Developments Around the World 2017 (Amsterdam: Wolters Kluwer, 2017).

  4. Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016).

  5. Petruzzi, R., Transfer Pricing Aspects of Intra-Group Financing (Amsterdam: Wolters Kluwer, 2016).

  6. Petruzzi, R., Spies, K. (Eds.), Tax Policy Challenges in the 21st Century (Vienna: Linde, 2014).

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II. Articles in Journals

  1. Petruzzi, R., Holzinger, R., "Transfer Pricing, Financial Transactions and the Quest for Implicit Support", Transfer Pricing International (2019), pp. 193-​200.

  2. Buriak, S., Petruzzi, R., “Transfer Pricing Rules under the ECJ's Scrutiny: Green Light for Non-Arm’s Length Transactions?”, International Transfer Pricing Journal 25 (5/2018), pp. 349-360.

  3. Petruzzi, R., Koukoulioti, V., “The New EC’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment”, European Taxation 58 (9/2018), pp. 391-400.

  4. Petruzzi, R., Buriak, S., “Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?”, Tax Notes International 90 (1/2018), pp. 91-116.

  5. Petruzzi, R., Buriak, S., “Freedom of Establishment and Transfer Pricing Threats for EU Single Market”, International Transfer Pricing Journal 25 (4/2018), pp. 306-316.

  6. Petruzzi, R., Holzinger, R., “Attributions of Participations to Permanent Establishments (II)”, Transfer Pricing International 2 (3/2018), 165-175.

  7. Petruzzi, R., Holzinger, R., “Attributions of Participations to Permanent Establishments (I)”, Transfer Pricing International 2 (2/2018), 109-125.

  8. Storck, A., Petruzzi, R., Dziwiński, K., Prasanna, S., “Global Transfer Pricing Conference: Transfer Pricing Developments around the World”, Taxation Translation Journal 105 (2/2018), pp. 44-52 (in Chinese).

  9. Storck, A., Petruzzi, R., Dziwiński, K., Prasanna, S., “Global Transfer Pricing Conference: Transfer Pricing Developments around the World”, International Transfer Pricing Journal 25 (3/2018), pp. 217-224.

  10. Petruzzi, R., Buriak, S., “Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?”, Bulletin for International Taxation 72 (4a/2018)

  11. Petruzzi, R., Prasanna, S., “Restricting the Interplay of Transfer Pricing and Customs Valuation”, Transfer Pricing International 1 (1/2018).

  12. Storck, A., Petruzzi, R., Peng, C., Holzinger, R., "Global Transfer Pricing Conference: Transfer Pricing Developments around the World", ITPJ 2017, 270-279.

  13. Sim, S., Owens, J., Petruzzi, R., Tavares, R. J.S., Migai, C., "Blockchain, Transfer Pricing, Customs Valuations, and Indirect Taxes: Transforming the Global Tax Environment". Bloomberg BNA 26, 2017, 209-217.

  14. Petruzzi, R., Peng, C., “The Profit Split Method: Insights from BEPS Follow-Ups”, Transfer Pricing International 1 (3/2017), pp. 168-171 (peer-reviewed).

  15. Petruzzi, R., “Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries”, Transfer Pricing International 1 (2/2017), pp. 108-109.

  16. Petruzzi, R., Peng, C., “The Profit Split Method: A Holistic View of BEPS in Transfer Pricing”, Transfer Pricing International 1 (2/2017), pp. 110-120 (peer-reviewed).

  17. Petruzzi, R., Holzinger, R., “Attribution of Profits to Dependent Agents Permanent Establishments in a Post-BEPS Era”, World Tax Journal 9 (2/2017), pp. 263-300 (peer-reviewed).

  18. Petruzzi, R., Peng, C., “The Profit Split Method: Historical Evolution and BEPS Insights”, Transfer Pricing International 1 (1/2017), pp. 44-54 (peer-reviewed).

  19. Storck, A., Petruzzi, R., Tavares, R., Pankiv, M., “Global Transfer Pricing Conference: Transfer Pricing in a Post-BEPS World”, Taxation Translation Journal 98 (3/2016), pp. 78-86 (in Chinese).

  20. Storck, A., Petruzzi, R., Tavares, R., Pankiv, M., “Global Transfer Pricing Conference: Transfer Pricing in a Post-BEPS World”, International Transfer Pricing Journal 23 (3/2016), pp. 216-222.

  21. Petruzzi, R., “Transfer Pricing and EU Law: the Effects of SGI on Thin Cap GLO”, Diritto e pratica tributaria internazionale (1/2013), pp. 77-95.

  22. Petruzzi, R., Greinecker, H., “The Norwegian Dell Case and the Spanish Roche Case”, SWI (6, 2012), pp. 260-265.

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III. Contributions to Books

  1. Petruzzi, R., Cottani, G., Sollund, S., Prasanna, S., "Introduction to Transfer Pricing", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Vienna: Wolters Kluwer, 2019), pp. 3-33.

  2. Prasanna, S. & Petruzzi, R., "Accurate Delineation and Recognition of Actual Transactions: Comparability Analysis", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Vienna: Wolters Kluwer, 2019), pp. 35-89.

  3. Peng, C. & Petruzzi, R., "Transfer Pricing and Intra-group Services", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Vienna: Wolters Kluwer, 2019), pp. 331-378.

  4. Petruzzi, R., "Transfer Pricing and Intra-group Financial Transactions", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Vienna: Wolters Kluwer, 2019), pp. 379-413.

  5. Petruzzi, R., Screpante, M., Peng, C., Roller, N., Tyutyuryukov, V., “Transfer Pricing Issues Related to the One-Belt-One-Road Project”, in: Lang, M., Owens, J. (Eds.), Removing Tax Barriers to China’s Belt and Road Initiative (Amsterdam: Wolters Kluwer, 2019), pp. 169-195.

  6. Petruzzi, R., Prasanna, S., “Global Transfer Pricing Developments”, in: Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2018 (Amsterdam: Wolters Kluwer, 2018).

  7. Petruzzi, R., “Global Transfer Pricing Developments”, in: Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2017 (Amsterdam: Wolters Kluwer, 2017).

  8. Petruzzi, R., Navisotschnigg, F., “BEPS- and EU-guidelines for the CbC-Reporting”, in: Lang, M., Haunold, P., Transparenz und Informationsaustausch (Vienna: Linde, 2017), pp. 51-78.

  9. Lahodny, A., Petruzzi, R., “Austria”, in: IFA, The Future of Transfer Pricing (IFA Cahiers, 2017), pp. 135-154.

  10. Wöhrer, V., Petruzzi, R., "Business Profits, Permanent Establishments and Associated Enterprises", in: Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. (eds.), The UN Model Convention and Its Relevance for the Global Tax Treaty Network, Amsterdam: IBFD, 25-70.

  11. Petruzzi, R., “The Arm’s Length Principle: Between Legal Fiction and Economic Reality”, in: Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016), pp. 1-32.

  12. Storck, A., Petruzzi, R., “Permanent Establishments: Proposals Related to Agency Permanent Establishments – Article 5(5) and (6) of the OECD Model Convention”, in: Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. (Eds.), Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention (Vienna: Linde, 2016), pp. 83-106.

  13. Petruzzi, R., Koch, P., Turcan, L., “The Baseball Arbitration in Comparison to Other Types of Arbitration”, in: Lang, M., Owens, J., (Eds.), International Arbitration in Tax Matters (Amsterdam: IBFD, 2015), pp.139-158.

  14. Petruzzi, R., “Il Transfer Pricing nei Rapporti con Società Estere del Gruppo”, in: Avella, F. (Eds.), Internazionalizzazione delle Imprese, Volume 3 (Milano: Il Sole 24 Ore, 2015), pp. 1-29.

  15. Petruzzi, R., “The Dependent Agent PE as an Extension of the PE Concept of Article 5 paragraph 1 OECD Model Convention”, in: Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck, A. (eds.), Dependent Agents as Permanent Establishments (Vienna: Linde, 2014), pp. 33-45.

  16. Petruzzi, R., “Non-deduction of Interest Payments and Third Countries”, in: Heidenbauer, S., Stürzlinger, B. (eds.), The EU’s external dimension in direct tax matters (Vienna: Linde, 2010), pp. 293-315.

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IV. Comments to the Work of International Organizations

  1. Petruzzi, R., Storck, A., Capristano Cardoso, G., Prasanna, S., “Comments on the Public Discussion Draft on BEPS Actions 8-10, Financial Transactions”, OECD (June 2018).

  2. Storck, A., Petruzzi, R., Peng, C., “Comments on Chapter VII (Intra-group services) of the Transfer Pricing Guidelines”, OECD (June 2018).

  3. Owens, J., Petruzzi, R., Storck, A., Capristano Cardoso, G., “Comments on Chapter IV (Administrative Approaches) of the Transfer Pricing Guidelines”, OECD (June 2018).

  4. Owens, J., Petruzzi, R., “Comments on the Tax Challenges of Digitalisation”, OECD (October 2017).

  5. Storck, A., Petruzzi, R., Holzinger, R., “Comments on the Public Discussion Draft on BEPS Action 7 (Additional Guidance on the Attribution of Profits to Permanent Establishments)”, OECD (September 2017).

  6. Storck, A., Petruzzi, R., Peng, C., “Comments on the Public Discussion Draft on BEPS Action 10 (Revised Guidance on Profit Splits)”, OECD (September 2017).

  7. Storck, A., Petruzzi, R., Holzinger, R., “Comments on the Public Discussion Draft on BEPS Action 7 (Additional Guidance on the Attribution of Profits to Permanent Establishments)”, OECD (September 2016).

  8. Storck, A., Petruzzi, R., Peng, C., “Comments on the Public Discussion Draft on BEPS Actions 8-10 (Revised Guidance on Profit Splits)”, OECD (September 2016).

  9. Storck, A., Petruzzi, R., “Comments on the Public Discussion Draft on BEPS Action 4 (Interest Deductions and Other Financial Payments)”, OECD (February 2015).

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V. Teaching Experiences (Conferences)

  1. BEPS and EU requirements for Country-by-Country Reporting (with Navisotschnigg) - Christian Doppler Symposium 2017 "Transparenz und Informationsaustausch - Der gläserne Steuerpflichtige", March 02, 2017, Vienna (Austria).

  2. Global Transfer Pricing Developments – Global Transfer Pricing Conference “Transfer Pricing in a Post-BEPS World”, February 22-24, 2017, WU (Vienna University of Economics and Business), Vienna (Austria).

  3. Recent Developments on Permanent Establishments – 3rd Annual Corporate Tax Summit, November 24-25, 2016, UniGlobal, Berlin (Germany).

  4. Public Consultation on BEPS Action 7 (Additional Guidance on the Attribution of Profits to Permanent Establishments) and BEPS Actions 8-10 (Revised Guidance on Profit Splits) – October 11-12, 2016, Organisation for Economic Co-operation and Development (OECD), Paris (France).

  5. Transfer Pricing – Validating Value and Substance in the Future – The Future of Tax – Reforms for Growth and Protection of Revenue Base, September 9, 2016, SMU-TA Centre for Excellence in Taxation, Singapore.

  6. Business Profits, Permanent Establishments and Associated Enterprises in The UN Model Convention – 24th Viennese Symposium on International Tax Law, June 17, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  7. A Broadening of the Cases for Profit Split? – 4th Annual Global Transfer Pricing Conference, March 14-15, 2016, Bloomberg BNA, Paris (France).

  8. Transfer Pricing Aspects of Intangibles (License Model) (BEPS Action 8) – Global Transfer Pricing Conference “Transfer Pricing in a Post-BEPS World”, February 11-12, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  9. The Impact of BEPS on Group Finance Structures – BvD Transfer Pricing Day, January 28, 2016, Bureau van Dijk, Frankfurt (Germany).

  10. The Impact of BEPS on Group Finance Structures – 2nd Annual Corporate Tax Summit, November 19-20, 2015, UniGlobal, Vienna (Austria).

  11. Intra-Group Services and Financing; Transfer Pricing Challenges related to Physical Presence and Intangibles – Conference “Emerging Challenges Facing Tax Policymakers and Administrations in the Area of International Taxation and Transfer Pricing”, July 6-9, 2015, The World Bank Group, Vienna (Austria).

  12. OECD BEPS Proposals Related to Agency PEs – 22th Viennese Symposium on International Tax Law, June 19, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  13. Dearth of Comparable Information in Developing and Developed Economies: Overview of the Issue and Current Practices in Dealing with the Challenge – Conference “Operating Transfer Pricing Rules in the New Transparent Environment: Exploiting the Potential of New Technologies”, April 13-14, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  14. Different Types of Arbitration – Conference “International Arbitration in Tax Matters: Taking the Debate Forward”, January 19-20, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  15. The Canadian GlaxoSmithKline Case – Italian IFA Conference, November 25, 2013, IFA Italy, Milan (Italy).

  16. The Dependent Agent PE as an Extension of the PE Concept of Article 5 paragraph 1 OECD Model Convention – 20th Viennese Symposium on International Tax Law, June 14, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  17. The ECJ SGI Case – Conference on ECJ Leading Cases on Fundamental Freedoms and Rights, May 8, 2013, Universidad Nacional de Educación a Distancia (UNED), Madrid (Spain).

  18. Le Nuove Convenzioni Concluse dall’Italia – Italian IFA Conference, December 12, 2011, IFA Italy, Milan (Italy).

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VI. Teaching Experiences (Courses)

  1. Transfer Pricing and Business Restructurings – Senior level course, January 27, 2016, SDA Bocconi, Milan (Italy).

  2. Transfer Pricing Legislation: A Comparative Discussion; Information Gathering and Risk Assessment – Study Tour with Vietnamese government officials on the pending proposal for amendments to internal transfer pricing guidelines, November 7, 2016, WU (Vienna University of Economics and Business) and World Bank Group, Vienna (Austria).

  3. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (Specific Topics), October 10-14, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  4. Recent Transfer Pricing Developments – Lecture to government officials from Eastern European countries, October 5, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  5. Advanced Transfer Pricing Topics – WU-TA Specialised Transfer Pricing Programme 2016, September 5-8, 2016, WU (Vienna University of Economics and Business) and Tax Academy of Singapore, Singapore.

  6. Associated Enterprises (Art. 9 OECD Model) and Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – CEE Vienna International Tax Law Summer School 2016, July 12, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  7. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (General Topics), April 25-29, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  8. Transfer Pricing and Business Restructurings – Senior level course, January 15, 2016, SDA Bocconi, Milan (Italy).

  9. Introduction to Transfer Pricing – LL.M. Program in International Tax Law, December 10, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  10. Recent Case Law on Business Profits, Dealing at Arm’s Length and Permanent Establishments – Lecture to government officials from Eastern European countries, November 17, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  11. Taxation of Foreign construction site of PE – Workshop on Practical Problems of Tax Treaty Interpretation and Application, October 16, 2015, The Institute of Chartered Accountants of India and WU (Vienna University of Economics and Business), Vienna (Austria).

  12. Distributive rules relevant for companies (Art. 7 OECD Model Convention); allocation of taxation rights; the concept of permanent establishment (Art. 5 OECD/UN Model Convention) – Lecture to government officials from African countries, October 6, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  13. Transfer Pricing and Intra-Group Financing – Henkel Global Tax Campus 2015, September 22, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  14. Advanced Transfer Pricing Topics – Global Transfer Pricing Course (Advanced Topics), September 21-25, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  15. Associated Enterprises (Art. 9 OECD Model) and Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – CEE Vienna International Tax Law Summer School 2015, July 14, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  16. Recent Case Law on Business Profits, Dealing at Arm’s Length, Permanent Establishments – The Practice of Double Tax Treaties, June 26, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  17. Introduction to Transfer Pricing; Transfer Pricing and Intra-Group Financing – Global Transfer Pricing Course, May 18-22, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  18. Transfer Pricing and Intra-Group Financing – Master Program in Taxation and Accounting, May 11, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  19. Introduction to Transfer Pricing – Henkel Global Tax Campus 2015, April 24, 2015, WU (Vienna University of Economics and Business), Vienna (Austria). Transfer Pricing and Business Restructurings – Senior level course, January 16, 2015, SDA Bocconi, Milan (Italy).

  20. Introduction to Transfer Pricing – LL.M. Program in International Tax Law, December 11, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  21. Associated Enterprises (Art. 9 OECD Model) and Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – CEE Vienna International Tax Law Summer School 2014, July 15, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  22. Recent Case Law on Business Profits, Dealing at Arm’s Length and Permanent Establishments – Lecture to government officials from Eastern European countries, June 24, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  23. The Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – Lecture to members of the tax court of Thailand, May 20, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  24. Important Court Decisions in Transfer Pricing – Henkel Global Tax Campus 2014, May 6, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  25. Transfer Pricing in International Companies: Selected Issues with Case Studies – Master Program in Taxation and Accounting, May 6, 8, 14 and 15, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  26. Unilateral Measures to Avoid Double Taxation – Master Program in Taxation and Accounting, March 26, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  27. Transfer Pricing Issues related to Intra-group Financing – DIBT Research Seminar chaired by Prof. R. Sausgruber, March 17, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  28. Corporate Financing Decisions and Related Tax Issues – Round table chaired by Prof. H. Lukota, February 21, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  29. Tax Policy Challenges in the 21st Century – LL.M. Program in International Tax Law, January 10-11, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  30. Introduction to Transfer Pricing – LL.M. Program in International Tax Law, December 5, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  31. International Tax Policy – Master Program in Taxation and Accounting, November 20, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  32. Transfer Pricing and EU Law – Master Program in Taxation and Accounting, November 11, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  33. Transfer Pricing and Attribution of Profits to Permanent Establishments – Henkel Global Tax Campus 2013, October 15, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  34. Associated Enterprises (Art. 9 OECD Model) and Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – CEE Vienna International Tax Law Summer School 2013, July 16, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  35. Analysis of the Complex Situations of Transfer Pricing between Associated Parties – Senior level course, June 4, 2013, Hotel “Amberton”, Vilnius (Lithuania).

  36. The Dependent Agent PE as an Extension of the PE Concept of Article 5 paragraph 1 OECD Model Convention – Round table chaired by Prof. C. Staringer, May 17, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  37. Transfer Pricing in International Companies: Selected Issues with Case Studies – Master Program in Taxation and Accounting, April 9, 23 and 30 and May 15, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  38. Unilateral Measures to Avoid Double Taxation – Master Program in Taxation and Accounting, March 18, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  39. Introduction to Transfer Pricing – Master Program in Taxation and Accounting, March 15, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  40. Introduction to Transfer Pricing – LL.M. Program in International Tax Law, October 24, 2012, WU (Vienna University of Economics and Business), Vienna (Austria).

  41. The Existence of Permanent Establishments and Attribution of Profits to Permanent Establishments – Crowe Horwath Tax Academy (Senior Course Level), October 18, 2012, Hotel “Arcotel Kaiserwasser”, Vienna (Austria).

  42. Transfer Pricing and EU Law: the Effects of SGI on Thin Cap GLO – DIBT Research Seminar chaired by Prof. T. Kaye, June 25, 2012, WU (Vienna University of Economics and Business), Vienna (Austria).

  43. Transfer Pricing in International Companies: Selected Issues with Case Studies – Master Program in Taxation and Accounting, March 14 and 21 and May 8 and 16, 2012, WU (Vienna University of Economics and Business), Vienna (Austria).

  44. Introduction to Transfer Pricing – LL.M. Program in International Tax Law, November 22, 2011, WU (Vienna University of Economics and Business), Vienna (Austria).

  45. Introduction to Transfer Pricing – Master Program in Taxation and Accounting, November 7, 2011, WU (Vienna University of Economics and Business), Vienna (Austria).  

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